Tax on buildings :
Definition :
It is a direct annual tax imposed on constructed buildings for residential use or similar locations in the extended perimeter's town.
With the exception of property covered in Chapters 35 and 41 of the local taxes journal.
Frequency :
Annual fee (January 1 of each year).
Scope :
submitted to :
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The building owner or the usufructuary.
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If the owner or known usufructuary : the owner or occupier.
Disclaimer :
Are exempt include :
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building property belonging to the State, public institutions involved in administrative or local community as they are not rented,
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mosques, buildings built of worship and zaouias,
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subject to reciprocity, built property belonging to foreign States and is intended either to house the administrative services within the embassies or consulates, or reserved housing ambassadors and consuls accredited in Tunisia.
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built property belonging to international organizations enjoying diplomatic status when they are intended to house the administrative services of these organizations or housing reserved for heads of missions accredited to Tunisia
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built property owned or occupied without consideration by charities or aid or associations of public benefit, provided they are reserved for the exercise of their activities.
Bonds :
The taxpayer must obtain and file with the competent services of the local declaration in a template provided by the administration in return for a receipt or by registered letter with acknowledgment of receipt during the thirty days following the commencement of operations Census.
Owners are required to inform the local authority of new buildings, extensions, elevations, or buildings which the vacancy period has ended or become subject to tax on buildings, and a Generally all the changes in the composition or assignment of the building through a statement provided by the administration within thirty days after their completion, the end of their vacancy, and entering within the scope of the tax on buildings.
Tax Base :
2% of the reference price fixed m2 covered for each class of property, multiplied by the area. The minimum and maximum reference price for m2 covered for each class of buildings are set out in Decree No. 1185 from 14/05/2007
|
Category Real Estate |
Area covered |
Reference prices Rack (dinars)
|
Reference prices Meter Rack (dinars) until 2007 |
Reference prices Meter Rack (dinars) proposed in 2008 |
|
Category 1 |
Area not exceeding 100m2 |
from 100 to 162 |
150 |
150 |
|
Category 2 |
Surface area over 100m2 and up to 200m2 |
from 163 to 216 |
200 |
216 |
|
Category 3 |
Surface area over 100m2 and up to 400m2 |
from 217 to 270 |
250 |
270 |
|
Category 4 |
Surface greater than 400m2 |
from 271 to 324 |
300 |
324 |
Rate :
Mounting: It is fixed based on the level of service to the building by the commune
|
spleen |
Services enjoyed by the building |
|
8% |
Building benefited from one or two services |
|
10% |
Building benefited by 3 or 4 services |
|
12% |
Building benefited more than four services |
|
14% |
Building benefited more than four services and other services that the services listed above |
Recovery:
It is made by the receiver of Finance through a role established by the Municipality.
Penalty:
0.75% per month or part month overdue.
Litigation :
Opposition: Taxpayers can file their objections in writing and accompanied by all supporting documents to the board of review within one month after receiving the part.
Note :
In case of transfer of ownership, the former owner must notify the local authority concerned of the transfer through a statement provided by the administration against receipt or by letter. The statement is taken into account if it is supported by a legal justification in good and due form. The former owner is connected with the new owner for the payment of tax due and related to the period between the date of transfer of ownership and that of the statement.
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